A person who is not satisfied with the order passed by the authority may file an appeal to the first appellate on Form GST APL – 01 within 3 months from the date on which law was passed. Please note that even a Commissioner can file an appeal within 6 months from the date on which order was passed.

Next, the officer shall examine the appeal and check its validity based on the regulations of GST Act and any other applicable law. Then he may direct his subordinate for applying to the First Appellate Authority within 6 months of order passing date, the successful application of which, shall be considered as an appeal made against the order otherwise it is deemed invalid. The Appellate Authority acknowledges the same through the form GST APL – 02 and provides the appeal number.

When there is sufficient cause, the hearing may be adjourned by the authority which is allowed only thrice the reasons of which shall be given in writing.

Are additional grounds allowed?
If the appellant is confident that the ground he deems fit is not mentioned in the provisions of GST Act, then he is allowed to go into any reasonable ground of appeal. The First Appellate has the power to confirm, modify or annul any decision. However, the first appellate authority shall not refer the case back to the administration.

What is the time limit for the decision?
Generally, the order is dictated to be passed within 1 year from the date of successful filing of the appeal. In case of an order being stayed by the court or tribunal, the stay period is deemed to be excluded from the time limit.

Once the law is passed a copy of it goes to the respective Commissioners of CGST and SGST. The Revision Authority is allowed to examine the proceedings on its own or the directions of the Commissioner of SGST/CGST. Furthermore, the Chief Commissioner is empowered to pass any order at any interval of time which has not yet been enacted for seamless examination of the appeal.

GST is still in the process of being absorbed by all the small and medium-sized businesses across the country, and there exists some confusion relating to the trade of goods and services for which advance rulings are requested. The appeal against the same can be made too!